Budgeted Revenues $=$$$300,000,$ COGS $=$$$180,000,SG$&$A=90,000.$ Actual Revenues $=$ $$330,000,$COGS$=$$$195,000,SG$&$A=$$$95,000.$ What is the SG&A variance from adjusted budget $($in dollars$)?$

$$5,000$

$-$$$4,000$

$$4,000$

$$4,750$